Income from immovable property
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....perty situated in the other territory may be taxed in that other territory. 2. The term "immovable property" shall have the meaning which it has under the law of the territory in which the property....
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....d other natural resources; ships, boats and aircraft shall not be regarded as immovable property. 3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use....
TaxTMI